UK EORI After Brexit
Following Brexit on January 31, 2020 (with transition ending December 31, 2020), the United Kingdom now operates its own EORI system separate from the European Union. This has significant implications for businesses trading between the UK and EU.
Important: Since January 1, 2021, UK businesses need a GB EORI number for trade with the EU, and EU businesses need an EU EORI to trade with the UK. The systems are now entirely separate.
Two Types of UK EORI
The UK now issues two distinct types of EORI numbers:
- GB EORI: For businesses in England, Scotland, and Wales trading with countries outside the UK
- XI EORI: For Northern Ireland businesses under the Windsor Framework (successor to the Northern Ireland Protocol)
GB / XI
Prefixes
14
Total Characters
Instant to 5 days
Processing Time
Free
Registration Cost
GB EORI vs XI EORI: Understanding the Difference
| Aspect | GB EORI | XI EORI |
|---|---|---|
| Prefix | GB | XI |
| Format | GB123456789000 |
XI123456789000 |
| Used For | Trade between Great Britain and non-UK countries | Trade involving Northern Ireland with EU |
| Who Needs It | Businesses in England, Scotland, Wales | Businesses in Northern Ireland; GB businesses moving goods to NI |
| EU Recognition | Not recognized in EU systems | Recognized for NI-EU trade under Windsor Framework |
Key Point: If your business is in Great Britain and you previously had an EU EORI, that number no longer works for EU customs operations. You need both a GB EORI (for UK customs) and potentially an EU EORI from a member state if you conduct EU customs operations.
UK EORI Number Format
UK EORI numbers follow a consistent format based on VAT registration:
GB EORI Format: GB + 12 digits
Example (VAT registered):
Example (non-VAT):
XI EORI Format: XI + 12 digits
Example:
Example (VAT registered):
GB123456789000 (VAT number + 000)Example (non-VAT):
GBXXXXXXXXXXXXXXX (assigned by HMRC)XI EORI Format: XI + 12 digits
Example:
XI123456789000
For VAT-registered businesses, the EORI typically consists of the VAT number (9 digits) followed by "000" to make 12 digits after GB/XI.
How to Apply for a UK EORI
Online Application (Recommended)
- Go to gov.uk: Visit the official UK government EORI application page
- Sign In: Use your Government Gateway account (or create one)
- Provide Business Details: Enter your company information, VAT number if applicable
- Select EORI Type: Choose GB EORI and/or XI EORI as needed
- Submit Application: Complete and submit the online form
- Receive EORI: VAT-registered businesses often get instant confirmation; others within 5 days
Processing Times
- VAT-registered businesses: Often instant
- Non-VAT registered: Up to 5 working days
- Complex cases (additional checks): May take longer
Good News: UK EORI registration is completely free and can be done entirely online through the government website. No third-party services are needed.
When Do You Need Which EORI?
Scenarios Requiring GB EORI:
- Importing goods into Great Britain from any country outside the UK
- Exporting goods from Great Britain to any country outside the UK
- Acting as a carrier transporting goods by air, sea, or inland waterway
- Submitting customs declarations in the UK
Scenarios Requiring XI EORI:
- Moving goods between Northern Ireland and non-EU countries
- Businesses in Northern Ireland trading with the EU
- Great Britain businesses moving goods to Northern Ireland for sale
- Qualifying for preferential origin under UK-EU agreements involving NI
Scenarios Requiring BOTH GB and EU EORI:
- UK companies that also have an EU establishment and conduct customs operations in both
- Acting as declarant in both UK and EU customs systems
Validating UK EORI Numbers
UK EORI numbers can be validated through the official UK government tool:
Note that UK EORI numbers (GB prefix) will NOT appear in the EU EORI validation tool, as the systems are now separate. XI EORI numbers may appear in both systems under certain circumstances.
UK Customs Authority Contact
HM Revenue & Customs (HMRC)
- EORI Information: gov.uk/eori
- Customs Helpline: 0300 322 9434 (UK)
- General Customs Info: gov.uk Import/Export